Ilmiyono, A. F., E. Octavianty, K. Sunarta, N. A. Pramashella, and Suhendra. “The Effect of Independence and Professional Ethics on Auditor Performance at the Bogor Regency Inspectorate”. Jurnal Ilmiah Akuntansi Kesatuan, vol. 13, no. 5, Oct. 2025, pp. 1323-34, doi:10.37641/jiakes.v13i5.4238.